145 On September 12, Ryan Company sold merchandise in the amount of $6.200 to Johnson Company with credit terms of 2/10, 1/30 The cost of the items sold is $4200. Ryan uses the periodic inventory system and the net method of accounting for sales on September 14, Johnson returns some of the non defective merchandise, which is restored to inventory. The selling price of the returned merchandise is $540 and the cost of the merchandise returned is $370. The entry or entries that Ryan must make on September 14 care